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ARTICLE · 08 FEBRUARY 2022

Patent Box - Do You Hold Qualifying IP Rights?

J A Kemp
J A Kemp
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J A Kemp

J A Kemp

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In order to benefit from the Patent Box, a company must hold or have an exclusive license to a qualifying IP right. Here we discuss the definition of a qualifying IP right.

United KingdomIntellectual Property
Martin Jackson
Martin Jackson
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In order to benefit from the Patent Box, a company must hold or have an exclusive license to a qualifying IP right. Here we discuss the definition of a qualifying IP right.

Qualifying IP Right

In order to be regarded as a qualifying company, one of the conditions a company must meet is that is holds or has an exclusive license to a qualifying IP right.

Qualifying IP rights can be patents granted by the UK and European Patent Offices (irrespective of the countries in which they are validated) and, subject to future subsidiary legislation, patents granted by at least some other EEA Member States (currently Austria, Bulgaria, Czech Republic, Denmark, Estonia, Finland, Germany, Hungary, Poland, Portugal, Romania, Slovakia and Sweden). Patents granted by the US Patent and Trademark Office or the Japanese Patent Office are excluded. Qualifying IP rights can also include rights applicable to human and veterinary medicines and plants, namely Regulatory Data

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